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<h1>Tamil Nadu GST Rules Amend: Deadline Extended, Provisos Omitted, New Exemptions in Rule 138E, FORM GST ASMT-14 Updated.</h1> The Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2021, were issued by the Governor of Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments include changes to the Tamil Nadu GST Rules, 2017, such as extending the deadline in rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. Additionally, a new proviso in rule 138E exempts certain restrictions from May 1, 2021, to August 18, 2021, for specific non-furnished returns. Changes to FORM GST ASMT-14 include additional wording and omissions.